ITC on GST on GTA service

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This query is : Resolved

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This discussion clarifies the Input Tax Credit (ITC) implications for Goods Transport Agency (GTA) services under GST. It addresses how much GST a GTA can claim as ITC on their own expenses, such as stationery and computer purchases, when they have paid GST at a 12% rate. Additionally, it explores whether the recipient of GTA services is eligible to claim ITC on the GST paid.

Narendra Wod

Narendra Wod (Querist)
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19 November 2020 Good afternoon All,

I have a query pertaining GTA services as follows.

if GTA take following service

Services Net amt CGST SGST
Stationery 5000 120 120
Purchase computer 40000 2500 2500
Total 45000 2620 2620
Total GST 5240

Then if, GTA provide GTA Services to dealers

Services Net amt CGST SGST
90000 2250 2250
Total GST 4500

or
90000 5400 5400
Total GST 10800

1. at the time of filing, if GTA paid the GST @12% then how much amount he will avail the Input tax credit ?
Answer 5240
or
4500

2. Is the recipient can avail the Input tax credit on the same ?

Answer Yes

No